The appellate authority held that firefighting installations integrated into a factory are part of immovable property. ITC was denied under Section 17(5) despite their safety function.
The appellate authority ruled that electrical installation works for a new factory form part of immovable property. Since they do not qualify as plant and machinery, ITC was held to be blocked under Section 17(5) of the GST law.
The appellate authority held that interactive flat panel displays are primarily large display devices. Despite embedded computing features, they remain classifiable as monitors under HSN 85285900, attracting 28% GST.
The addition was set aside as no cash was found, traced, or shown to be received by the assessee. Mere suspicion or inference cannot substitute proof under section 69A.
The Supreme Court held that compensatory allowances form part of “ordinary wages” for overtime calculation. Executive circulars cannot override the clear mandate of Section 59(2).
The Tribunal held that estimating commission income without corroborative evidence is unsustainable. Audited accounts and consistent interest income showed genuine business activity, leading to deletion of the addition.
The court upheld higher VAT by classifying woollen felt components as machinery parts, holding that their exclusive industrial use outweighed textile-based definitions.
The Tribunal held that income tax appeals cannot continue during CIRP, as the IBC moratorium bars parallel proceedings. Claims not forming part of an approved resolution plan cannot be pursued.
The High Court flagged an unexplained delay of more than ten years in finalising customs assessments after provisional release. Authorities were directed to complete assessments within six weeks.
The Tribunal examined the validity of reopening and multiple expense disallowances. While relief was granted on cash payments and reimbursed interest, statutory interest on taxes was held to be non-deductible.
